Tuition and hospital fees can be deducted before calculating personal income tax.

The Ministry of Finance proposes that taxpayers are allowed to deduct from their income before calculating tax the expenses for healthcare, education and training of the taxpayer and his/her dependents.

The Ministry of Finance proposes to deduct from income before calculating tax expenses for healthcare, education and training. Photo: Thanh Hung

The current Personal Income Tax Law stipulates that social insurance, health insurance, unemployment insurance, professional liability insurance contributions for certain industries and occupations that must participate in compulsory insurance, special subsidies and allowances, charitable and humanitarian contributions, etc., are not included in taxable income.

In the latest draft of the Personal Income Tax Law (amended) submitted by the Ministry of Finance to the Ministry of Justice for review, the ministry proposed adding other specific deductions in addition to the contributions already prescribed in current law before calculating tax for individual taxpayers.

Specifically, taxpayers are allowed to deduct from their pre-tax income the expenses for healthcare, education and training of the taxpayer and dependents.

The scope and level of deductions need to be carefully considered and calculated appropriately to both achieve the goal of supporting taxpayers and ensure the role of personal income tax policy as a tool to regulate and redistribute income in the economy.

Therefore, the Ministry of Finance proposes that the Government issue detailed regulations to ensure flexibility and suitability to the socio-economic situation.

Mr. Nguyen Van Duoc, Head of the Policy Department of the Ho Chi Minh City Tax Consultants and Agents Association, General Director of Trong Tin Accounting and Tax Consulting Company Limited, assessed that the Ministry of Finance listening to opinions and referring to international experience when including other specific expenses related to education and healthcare for taxpayers and dependents is a good thing.

This demonstrates the drafting agency's openness to new ideas, while also being consistent with international practices and practical conditions, especially the request for the Government to provide detailed regulations to ensure flexibility and suitability to the socio-economic situation.

However, Mr. Duoc said that it is necessary to set a specific ceiling for deductible medical and educational expenses to ensure that these expenses do not exceed a certain percentage of the taxpayer's income. Another option is to base the cost of public hospitals and schools on the reasonable deduction level.

The Ministry of Finance submitted to the Government a report on the draft Law on Personal Income Tax (amended) to the National Assembly at the 10th session of the 15th National Assembly (October 2025).

PV (synthesis)

Source: https://baohaiphong.vn/hoc-phi-vien-phi-co-the-duoc-giam-tru-truoc-khi-tinh-thue-thu-nhap-ca-nhan-520232.html